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2017 (2) TMI 969

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..... 9-2-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. G. Natarajan For the Respondents : Mr. A. P. Srinivas ORDER 1. Issue Notice. Mr.A.P.Srinivas, learned Standing Counsel, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal. 2. The instant writ petition has been directed against the order dated 21.12.2016, passed by the Superintendent of Central Excise (Service Tax Appeals II). By virtue of this order, the petitioner's appeal against the order in original dated 14.10.2016, has been returned upon purported failure to comply with the requirements of pre-deposit of service tax and penalty. In this behalf .....

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..... venience, the said calculation, which is, purportedly, given by the respondents is set out herein below: Month Income Received After Adjusting Land Cost (Rs.) Income Offered For Service Tax (Rs.) Amount Not Shown in ST-3 Return (Rs.) APRIL 08 1,48,00,100/- 1,48,00,100/- --- MAY 08 5,03,54,000/- 5,03,54,000/- --- JUNE 08 1,20,70,000/- 1,20,70,000/- --- JULY 08 3,19,07,325/- 3,19,07,325/- .....

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..... sel for the petitioner that the payment pursuant to the show cause notice dated 12.10.2011, would cover the demand raised qua the subsequent show cause notice dated 09.02.2012, as well. 6.1. It is, thus, the submission of the learned counsel for the petitioner that the requirement of pre-deposit of 7.5% of the service tax stands fully covered. 7. Learned counsel for the petitioner says that these aspects were sought to be brought to the attention of the concerned authority, broadly, in the petitioner's representation dated 16.12.2016. 7.1. The grievance of the petitioner, is that, the impugned order does not advert to any of the submissions made in the representation dated 16.12.2016. 8. Mr.A.P.Srinivas, who appears for the .....

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